JS Consulting: what changed
Two fiscal years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
JS Consulting
Largest movements
- Cash +€30,610
up €30,610 (+44.0%), from €69,602 to €100,212
mainly Net result for the year (+€23,514) and Receivables within one year (+€9,875)
- Receivables within one year -€9,875
down €9,875 (-55.8%), from €17,698 to €7,823
of which Other amounts receivable: -€13,762
- Reserves +€23,514
up €23,514 (+36.7%), from €64,030 to €87,544
- Trade debts -€5,422
down €5,422 (-94.0%), from €5,768 to €346
- Tax, wage and social debts +€3,128
up €3,128 (+15.5%), from €20,189 to €23,317
of which Taxes: +€3,115
- Gross operating margin +€11,835
up €11,835 (+33.0%), from €35,854 to €47,689
- Taxes +€3,996
up €3,996 (+71.5%), from €5,592 to €9,588
- Staff costs +€1,770
up €1,770 (+15.7%), from €11,244 to €13,014
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €91,971 | €112,707 | +€20,736 | +22.5% |
| Fixed assets | 21/28 | €4,200 | €4,200 | = | 0.0% |
| Financial fixed assets | 28 | €4,200 | €4,200 | = | 0.0% |
| Current assets | 29/58 | €87,771 | €108,507 | +€20,736 | +23.6% |
| Amounts receivable within one year | 40/41 | €17,698 | €7,823 | -€9,875 | -55.8% |
| Trade receivables | 40 | - | €3,887 | +€3,887 | |
| Other amounts receivable | 41 | €17,698 | €3,936 | -€13,762 | -77.8% |
| Cash at bank and in hand | 54/58 | €69,602 | €100,212 | +€30,610 | +44.0% |
| Deferred charges and accrued income | 490/1 | €471 | €472 | +€1 | +0.3% |
| Total equity and liabilities | 10/49 | €91,971 | €112,707 | +€20,736 | +22.5% |
| Equity | 10/15 | €65,530 | €89,044 | +€23,514 | +35.9% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Reserves | 13 | €64,030 | €87,544 | +€23,514 | +36.7% |
| Distributable reserves | 133 | €64,030 | €87,544 | +€23,514 | +36.7% |
| Amounts payable | 17/49 | €26,441 | €23,663 | -€2,778 | -10.5% |
| Amounts payable within one year | 42/48 | €26,441 | €23,663 | -€2,778 | -10.5% |
| Trade debts | 44 | €5,768 | €346 | -€5,422 | -94.0% |
| Suppliers | 440/4 | €5,768 | €346 | -€5,422 | -94.0% |
| Advances received on contracts in progress | 46 | €484 | - | -€484 | |
| Taxes, remuneration and social security | 45 | €20,189 | €23,317 | +€3,128 | +15.5% |
| Taxes | 450/3 | €16,625 | €19,740 | +€3,115 | +18.7% |
| Remuneration and social security | 454/9 | €3,563 | €3,577 | +€13 | +0.4% |
| Remuneration, social security and pensions | 62 | €11,244 | €13,014 | +€1,770 | +15.7% |
| Other operating charges | 640/8 | €1,334 | €1,239 | -€95 | -7.1% |
| Gross operating margin | 9900 | €35,854 | €47,689 | +€11,835 | +33.0% |
| Operating profit (loss) | 9901 | €23,276 | €33,436 | +€10,160 | +43.6% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €43 | €333 | +€290 | +666.6% |
| Recurring financial charges | 65 | €43 | €333 | +€290 | +666.6% |
| Profit (loss) for the period before taxes | 9903 | €23,233 | €33,102 | +€9,870 | +42.5% |
| Income taxes | 67/77 | €5,592 | €9,588 | +€3,996 | +71.5% |
| Profit (loss) for the period | 9904 | €17,641 | €23,514 | +€5,873 | +33.3% |
| Profit (loss) for the period to be appropriated | 9905 | €17,641 | €23,514 | +€5,873 | +33.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.